Charitable Donation "Bunching" - Donor Advised Funds The new tax law (The Tax Cuts and Job Act or “TCJA”) enacted at the end of 2017 raised the standard deduction for married filing joint taxpayers to $24,000 ($12,000 for single). With this new standard deduction comes some planning opportunities. In addition to the larger standard deduction, the TCJA temporarily increases the charitable contribution limits to 60% of adjusted gross income (up from 50%). An option to conside